考虑到我国诉讼法学界对纳税人公益诉讼制度的仍然是陌生的，为了节约制定该制度的成本消耗。
Taxpayer litigation is the vitally important system that can combine the supervisory power about administrative execution with the jurisdiction of the law court.
民事诉讼制度的一个不可回避的重要课题就是如何最有效地利用社会已有的诉讼资源，降低诉讼成本，获得诉讼效益。
One crucial task about civil action system is how to make good use of action resources available, how to reduce action costs and how to gain action efficiency.
个人信用保证机制的征信制度和诉讼制度哪个成本更低、相对价值更高需要客观分析。
It requires impersonality analysis which is much low in cost or more high on relative value about credit system and lawsuit system in personal credit guarantee mechanism.
刑事和解所具有的实现诉讼程序分流，节省司法成本，满足各方利益诉求等制度价值也为司法实践部门所重视。
The value of criminal reconciliation which can separate litigation, save justice cost and meet the victim's interest is appreciated by justice department.
因此，民事诉讼分担制度就要在控制诉讼成本的基础上，在民事诉讼相关主体间合理分配。
Therefore, the cost-sharing system of civil procedure, based on the control of litigation costs, is to distribute reasonably among the relative parties of civil litigation.
建构民事诉讼成本分担制度的目的是实现民事诉讼成本在相关主体间的优化分配。
The construction of cost-sharing system of civil procedure is designed to realize the goal of optimal allocation among the relative parties in terms of civil litigation costs.
接着针对上述不足，根据民事诉讼成本理论和民事诉讼成本分担理论的分析情况，提出了完善民事诉讼程序、完善民事收费办法、完善法律援助制度的可行建议。
After that, this part had put forward the feasible proposals for the consummations of procedure of civil proceedings, way of charge of civil litigation and legal aid system.
接着针对上述不足，根据民事诉讼成本理论和民事诉讼成本分担理论的分析情况，提出了完善民事诉讼程序、完善民事收费办法、完善法律援助制度的可行建议。
After that, this part had put forward the feasible proposals for the consummations of procedure of civil proceedings, way of charge of civil litigation and legal aid system.
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